Pursuant to the Constitution of the Socialist Republic of Vietnam in 1992 was revised, some additional articles by resolution No. 51/2001/QH10;

Congress enacted the law on special consumption tax, chapter I GENERAL PROVISIONS article 1. Scope this law regulating the taxable object, the object is not subject to tax, taxpayers, tax base, tax refund, tax deductions and reduce special consumption tax.

Article 2. Taxable object 1. Goods: a) cigarettes, cigars and other products from tobacco use to suck, inhale, chew, snuff, shut up;

b) Wine;

c) Beer;

d) cars under 24 seats, including freight cars, cargo medium type has two seats over, have designed a fixed bulkhead between cabin and cargo compartment;

DD) two-wheeled motorcycles, three-wheeled motorcycles have the displacement on the 125cm3;

e) of ships, yachts;

g) Gasoline types, nap (naphtha), re the combined preparations (reformade component) and the other petrol products;

h) refrigeration capacity from 90,000 BTU back down;

I) leaves Post;

k) Gold code, code.

2. Service: a) the business of nightclub;

b) business of massage (massage), ka-ra-box-stats (karaoke);

c) business ca-si-slavery (casino); electronic gambling games including the game by Jack-pót machines (jackpot), air touch-lot (slot) and similar machines;

d) business bet;

DD) business of golf (golf) including the sale of membership cards, tickets to play golf;

e) lottery business.

Article 3. Taxable goods not subject to the provisions in clause 1 of article 2 of this law are not subject to special consumption tax in the following cases: 1. The goods due to the production facilities, the direct export processing or sale, trustee for other businesses to export;

2. Goods imported include: a) humanitarian aid, aid is not refundable; gifts to State agencies, political organizations, social-political organizations, social-political organizations, social organizations, social-professional organization, the people's armed units, gifts, gifts for individuals in Vietnam according to the level of government regulation;

b) freight transit or borrow the road through the gate, borders Vietnam, goods transshipped in accordance of the Government;

c temporary imports, Goods) re-export and temporary export, import re import tax, not a tax within the time limit prescribed by the law on the export tax, import tax;

d) Organization's belongings, foreign individuals according to standard diplomatic immunity; goods carried in baggage allowance tax free; imported goods to be sold duty-free under the provisions of the law;

3. Ships, yachts used for the business purposes of carriage of goods and passengers, tourists;

4. ambulance cars; cars carrying the inmate; funeral cars; design cars just sitting there, just had to carry 24 people from the place; cars running in amusement, recreation and sport, is not registered and not in traffic;

5. import goods from abroad into the tax-free goods from inland into the tax-free sale and use only in the tax-free goods are traded between tax-free zones together, except for cars carrying people under 24.

Article 4. Taxpayers Who filed the special consumption tax is organization, personal production, imports of goods and services subject to special consumption taxes.

The case of organizations, individual business activities in the export of goods subject to special consumption tax of the production base to export but not export that domestic consumption organizations, individual export operations is the special consumption tax.

CHAPTER II article 5 TAX CALCULATION BASE. Tax base the base computer special consumption tax is tax price of goods, taxable services and tax. The number of special consumption tax to be paid by the special consumption tax rates with special consumption tax.

Article 6. Price tax special consumption tax rates for goods and services is the selling price, the price of services do not yet have the special consumption tax and value added tax are defined as follows: 1. For goods produced in the country is due to sell out production facilities;

2. for imported goods is the price of import tax calculation plus the import tax. The case of imported goods are exempt from import tax, then the tax rates do not include import tax exemption, reduction;

3. for the goods is the price of taxable goods sold by delivery basis or purchase price of machining same products or equivalent at the time of sale; 

4. for goods sold under the installment method, deferred sale price is according to the method of sale of goods once paid that doesn't include interest, deferred interest rate;

5. for the service is the provision of services of business establishments. The price for the provision of services in a number of cases are defined as follows: a) for business is the selling price golf membership cards, golf ticket prices include free golf and money funds (if any);

b) for business ca-si, video games, gambling is the betting business revenue from operations minus the amount paid the bonus for guests;

c) for business nightclub, massage, ka-ra-box-stats is the turnover of the business activities in the nightclub, business establishments, massage, ka-ra-box-stats;

6. For goods or services used to Exchange or internal consumption, courtesy, gifts for the special consumption tax of goods, services of the same type or equivalent at the time of the operation.    

Special consumption tax rates for goods or services defined in this including more revenues, was recorded (if any) that businesses are affected.

Tax rates in Vietnam. The case of the taxpayer have the revenue in foreign currency foreign currency exchange to Vietnam the average transaction rate on the inter-bank foreign currency market by the State Bank of Vietnam announced at the moment arise to determine tax rates.

Specific government regulations.

Article 7. The tax special consumption tax rates for goods and services are prescribed under the schedule of the special consumption tax: SPECIAL CONSUMPTION TARIFFS STT goods, services tariff (%)







I goods 1 cigarettes, cigars and other products from 65 2 Tobacco Alcohol a) Wine from 20 degrees upwards from 1 January 2010 to 31 December 2012 45 From January 2013 50 year b) below 20 degrees 25 3 Beers from 1 January 2010 to 31 December 2012 45 From January 01 year 2013 50 4 cars under 24 a) cars carry people from 9 seats or fewer, excluding types specified in point 4 dd, 4e and 4 g of this Kind have the displacement from 2,000 cm3 or less 45 Types of cylinder on a 2000 cm3 up to 3,000 cm3 50 Type having displacement on 3,000 cm3 60 b) cars carry people from 10 to under 16 place, except for the type specified in point 4 dd, 4e and 4 g this 30 c) cars carry people from 16 to 24 seats, except for the type specified in point 4 dd, 4e and 4 g this 15 d) freight cars, cargo medium, except for the type specified in point 4 dd, 4e and 4 g this 15) gasoline cars combine electric power , bio-energy, in which the proportion of gasoline use not more than 70% of the energy used.



By 70% tax rate applies to vehicles of the same type specified in point 4a, 4b, 4 c and 4 d this e) cars running on bio-energy by 50% tax rate applies to vehicles of the same type specified in point 4a, 4b, 4 c and 4 d this g) electric car type of cargo from 9 seats or less 25 types of freight-from 10 to under 15-16 seats





 



Type of cargo from 16 to 10 seat design Type under 24 freight, cargo 10 5 medium two-wheeled motorcycles, three-wheeled motorcycles have the displacement on the 125cm3 20 6 30 7 30 8 yacht Petrol aircraft types, nap, reunion preparations and other preparations petrol 10 9 regulate temperature capacity from 90,000 BTU back down 10 10



The article leaves Gold votive, code 40 11 70 II services 1 40 2 nightclub business business massage, ka-ra-box-stats business 30 3 ca-si, the electronic game business 30 4 gambling bet 30 5 20 6 Golf business




The lottery business 15 CHAPTER III TAX REFUND, TAX DEDUCTION, TAX RELIEF article 8. Tax refund, tax deductions 1. Taxpayers were special consumption taxes already paid in the following cases: a the temporary imported Goods), re-export;    

b) the goods are imported raw materials to production, export processing;

c) tax when the merger, amalgamation, Division, separation, dissolution, bankruptcy, ownership conversion, convert, ending activity business has surplus;        

d) Has decided to finalize the tax agency's jurisdiction under the provisions of the law and the case of the special consumption tax refund under the international treaties to which the Socialist Republic of Vietnam is a member.

The special consumption tax refund as defined in point a and point b of this clause is only made for the actual goods for export.

2. The taxpayer manufactures goods taxable subject to special consumption was lodging with special consumption tax if there is evidence of legitimate tax deductions were filed with respect to the material when determining the number of special consumption tax payable at the stage of production.

Specific government regulations.

Article 9. Tax relief taxpayers manufactured goods subject to special consumption tax trouble due to natural disaster, accidents are reduced tax.

The level of tax relief is determined on the basis of actual losses due to natural disasters, accidents cause but not exceeding 30% tax of the year occurred damages and does not exceed the value of the property damaged after the compensation (if any).

CHAPTER IV the TERMS OF IMPLEMENTATION of article 10. Effect 1. This Act has effect from 1 April 2009; the rules for wine and beer items have effect from 1 January 2010.

2. Repeal the provisions in the special consumption tax Law No. 5/1998/QH10; Law on amendments and supplements to some articles of the law on special consumption tax number 08/2003/QH11; Article 1 of the law on amendments and supplements to some articles of the law on special consumption tax and value added tax Act No. 57/2005/QH11, except the provisions for wine and beer items continue to have effect until the end of December 31, 2009.

Article 11. Government enforcement guide detailing, guiding the implementation of the articles, be delivered in this Law clause; Guide to the essential content of this law in order to meet the requirements of governance.

This law was the National Assembly of the Socialist Republic of Vietnam XII, session 4 through November 14, 2008./.